Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-1101
Grounds for board action
The following acts on the part of any permit holder shall be deemed by the Arkansas Tobacco Control Board to be grounds for revocation, suspension, nonrenewal of a license or permit, or issuance of a civil penalty:
(1) The violation of any of the provisions of this part;
(2) The violation of any provision of:
(A) The Arkansas Tobacco Products Tax Act of 1977, Arkansas Code § 26-57-201 et seq.;
(B) The Unfair Cigarette Sales Act, Arkansas Code § 4-75-701 et seq.;
(C)(i) Arkansas Code § 5-27-227 (providing minors with tobacco products and cigarette papers or placement of tobacco vending machines).
(ii) The grounds for the revocation, suspension, nonrenewal, or issuance of a civil penalty for violation of Arkansas Code § 5-27-227(a) are more fully set out in Arkansas Code § 26-57-257(p);
(D) Any federal law or regulation in connection with the sale or distribution of cigarettes or tobacco products; or
(E) Any Arkansas law or rule in connection with the sale or distribution of cigarettes or tobacco products; and
(3) The assistance of another individual to violate any of the provisions of rules of the board or to violate any provision of:
(A) The Arkansas Tobacco Products Tax Act of 1977, Arkansas Code § 26-57-201 et seq.;
(B) The Unfair Cigarette Sales Act, Arkansas Code § 4-75-701 et seq.;
(C) Any federal law or regulation in connection with the sale or distribution of cigarettes or tobacco products; or
(D) Any Arkansas law or rule in connection with the sale or distribution of cigarettes or tobacco products.
Source: view the official text
In this chapter (40 sections)
- 200-409 · Collection of taxes
- 200-501 · Written objections to be made
- 200-502 · Public hearing to be held after receipt of three objections
- 200-503 · Applicant to publish notice of hearing
- 200-601 · Permits to expire on June 30
- 200-602 · Expired permit
- 200-701 · Cash not accepted for payment of fees or permits
- 200-702 · No payments accepted by agents
- 200-703 · Permit fee schedule
- 200-801 · Location of vending machines
- 200-802 · List of locations of vending machines upon issuance or renewal
- 200-803 · Proof of bond
- 200-901 · Definitions
- 200-902 · Unlawful rebate
- 200-903 · Lawful rebate
- 200-904 · Unlawful retailer inducement
- 200-905 · Penalties for failure to comply
- 200-1001 · Determination of need for hearing
- 200-1002 · Arkansas Administrative Procedure Act
- 200-1003 · Notice of hearing
- 200-1101 · Grounds for board action
- 200-1201 · Offenses by nonpermittee
- 200-1202 · Information to be given to the board — Timeliness of…
- 200-1203 · Training of individuals or groups conducting compliance…
- 200-1301 · Maintaining adequate funding
- 200-1302 · Charge for rule book
- 200-1303 · Charge for copies made
- 200-1401 · Due date for payment of fines (accepted offers of settlement)
- 200-1402 · Due date for payment of fines (hearings or defaults)
- 200-1403 · Penalty for nonpayment (permit holders)
- 200-1404 · Penalty for nonpayment (nonpermit holders)
- 200-1501 · Wholesalers’ cost of doing business
- 200-1502 · Retailers’ cost of doing business
- 200-1503 · Coupons and manufacturer promotional allowances
- 200-1601 · Issuance of advisory opinions
- 200-1602 · Advisory opinions approved by the board
- 200-1603 · Form of advisory opinions
- 200-1604 · Records
- 200-1605 · Effect of opinions
- 200-1701 · Tobacco forfeiture